A86625 A8 Ruling Active

The tariff classification of Software from Canada.

Issued August 28, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8524.91.0070

Headings: 8524

Product description

The tariff classification of Software from Canada.

CBP rationale

The applicable subheading for this item will be 8524.91.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other: for sound reproducing phenomena other than sound or image: other.

Full text

NY A86625 August 28, 1996 CLA-2-85:RR:NC:108:A86625 CATEGORY: Classification TARIFF NO.: 8524.91.0070 Mr. Andrew Cogswell Remsoft Inc. 620 George Street Suite 5 Fredericton, New Brunswick Canada E3B 1K3 RE: The tariff classification of Software from Canada. Dear Mr. Cogswell: In your letter dated August 1, 1996, you requested a tariff classification ruling. Your letter indicates that this prospective importation of software will be imported with data pre-programed on 3.5 inch diskettes. The applicable subheading for this item will be 8524.91.0070, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other: for sound reproducing phenomena other than sound or image: other. The rate of duty will be 5.8 cents per square meter of recording surface. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Phil Carabetta at 212-466-5672. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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